# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八条 (Supplementary Provisions, Article 8)（市町村民税に関する規定の適用） — address `suppl-3481-23/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3481-23/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8 **第一項** 新法の規定中個人の市町村民税に関する部分（新法第三百二十八条の規定によつて課する所得割（以下この条において「分離課税に係る所得割」という。）に関する部分を除く。）は、昭和四十八年度分の個人の市町村民税から適用し、昭和四十七年度分までの個人の市町村民税については、なお従前の例による。 suppl-3481-23/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-1 The provisions of the New Act relating to individual municipal inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 328 of the New Act (hereinafter in this Article referred to as the "separately taxed income levy")) apply from individual municipal inhabitant tax for fiscal year 1973, and for individual municipal inhabitant tax up to fiscal year 1972, the provisions then in force continue to govern. machine translation, not official **第二項** 新法の規定中分離課税に係る所得割に関する部分は、昭和四十八年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この条において同じ。）に係る分離課税に係る所得割について適用し、同日前に支払うべき退職手当等に係る分離課税に係る所得割については、なお従前の例による。 suppl-3481-23/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-2 The provisions of the New Act relating to the separately taxed income levy apply to the separately taxed income levy relating to severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this Article) payable on or after January 1, 1973, and for the separately taxed income levy relating to severance pay or other such compensation payable before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法の規定中分離課税に係る所得割に関する部分（新法第三百二十八条の五第二項の規定による特別徴収に係る部分に限る。）は、昭和四十八年中に支払うべき退職手当等で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。 suppl-3481-23/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-3 Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act relating to the separately taxed income levy (limited to the portion relating to special collection under Article 328-5, paragraph (2) of the New Act) apply to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, and for severance pay or other such compensation payable during that year that was paid before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和四十八年中に支払うべき退職手当等で施行日前に支払われたものにつき徴収された分離課税に係る所得割の額が、当該退職手当等につき改正後の所得税法第三十条第二項に規定する退職所得の金額の計算の例によつて算定された退職所得の金額に新法の規定中分離課税に係る所得割に関する部分を適用した場合における分離課税に係る所得割の額（以下この項において「改正後の市町村民税の退職所得割額」という。）をこえる場合には、旧法第三百二十八条の五第二項の規定による納入申告書に、改正後の市町村民税の退職所得割額が記載されたものとみなす。この場合において、新法第十七条の規定による当該過納に係る税額の還付は、当該退職手当等の支払を受けた者に対して行なうものとする。 suppl-3481-23/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4 Where the amount of the separately taxed income levy collected on severance pay or other such compensation payable during 1973 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results when the provisions of the New Act relating to the separately taxed income levy are applied to the amount of retirement income calculated for that severance pay or other such compensation in the manner of calculating the amount of retirement income prescribed in Article 30, paragraph (2) of the Post-amendment Income Tax Act (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the post-amendment municipal retirement income levy amount is deemed to be stated in the remittance return under Article 328-5, paragraph (2) of the Former Act. In this case, the refund of the tax amount relating to that overpayment under Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation. machine translation, not official **第五項** 前項前段に規定する場合には、昭和四十八年中に支払うべき退職手当等で施行日以後に支払われるものに係る新法第三百二十八条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第三百二十八条の十三第一項の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（地方税法の一部を改正する法律（昭和四十八年法律第二十三号）の施行の日前に支払われた退職手当等にあつては、同法附則第八条第四項に規定する改正後の市町村民税の退職所得割額）」とする。 suppl-3481-23/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-5 In the case prescribed in the first sentence of the preceding paragraph, in applying Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, or Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation payable during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973), the post-amendment municipal retirement income levy amount prescribed in Article 8, paragraph (4) of the Supplementary Provisions of that Act)". machine translation, not official --- ## Cites - suppl-3481-23/art-8/par-1: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3481-23/art-8/par-1: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3481-23/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8 - suppl-3481-23/art-8/par-2: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3481-23/art-8/par-2: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3481-23/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8 - suppl-3481-23/art-8/par-3: 前項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3481-23/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-2 - suppl-3481-23/art-8/par-3: 新法第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2 - suppl-3481-23/art-8/par-4: 改正後の所得税法第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2 - suppl-3481-23/art-8/par-4: この項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3481-23/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4 - suppl-3481-23/art-8/par-4: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - suppl-3481-23/art-8/par-5: 前項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3481-23/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4 - suppl-3481-23/art-8/par-5: 新法第三百二十八条の六第一項第二号 → 地方税法 第三百二十八条の六第一項第二号 (Article 328-6, paragraph (1), item (ii)), art-328-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2 - suppl-3481-23/art-8/par-5: 新法第三百二十八条の十三第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第八条第一項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-1 - 地方税法 附則第八条第二項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-2 - 地方税法 附則第八条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-3 - 地方税法 附則第八条第四項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4 - 地方税法 附則第八条第五項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27